Read the case study and then open the excel spreadsheet below and do some number

Read the case study and then open the excel spreadsheet below and do some number crunching to see if anything jumps out at you – horizontal and vertical analysis and some simple ratios would be appropriate. (It will be easier to rearrange the data for vertical or horizontal analysis). This is a cash embezzlement case – so focus on the cash frauds from the beginning powerpoint slides.
Also, think about what kind of records you would like to ask Cindy for based on the kinds of schemes you thought possible in this case. Email Cindy (your instructor) to request specific reports (don’t ask for something generic like cash register records). It may take you several emails to get all the evidence you need as you investigate the case. Cindy will be straight with you – if you are on the wrong track the response to your request will indicate that what you are requesting is not available.
There are no original records in this case, only reports that have been run from the cash register. These are enough to solve the case. Note – Cindy does not work on Sunday, so be sure to start this early enough to be able to get the reports you need!
Once you feel that you have uncovered all the fraud – yes there is more than one scheme going on here – write up a report to Cindy outlining the type of frauds you believe are going on and who you think is committing those frauds. You won’t have solid proof from this little case study beyond the excel summaries you request, but the evidence you gather is a starting point for the owner to investigate more fully. A fraud report should be professional and stick the facts and evidence, not opinions. So when you identify the fraudster, be sure to explain why the evidence points to this person(s), not your opinion about who did it. Be confident in your conclusions.